आओ GST सीखें

क्या GST में बिना Tax invoice के माल का transportation किया जा सकता है? जी हां , कुछ cases में ऐसा किया जा सकता है, ऐसे cases में delivery challan raise करना होता है. Rule 55 of CGST rules deal with these type of transactions. Rule 55 CGST Rules : Transportation of goods without issue of invoice.- (1)For the purposes of- (a) supply of liquid gas where the quantity at the time of removal from the place of business of the supplier is not known, (b) transportation of goods for job work, (c) transportation of goods for reasons other than by way of supply, or (d) such other supplies as may be notified by the Board, the consigner may issue a delivery challan, serially numbered not exceeding sixteen characters, in one or multiple series, in lieu of invoice at the time of removal of goods for transportation, containing details required. The delivery challan shall be prepared in triplicate, in case of supply of goods. Warm Regards CA Lalit Aggarwal, 9999565491

How to Convert GSTR2 Report to Excel Format   Today all the tax payers are taking lot of the time for reconciling the GSTR2 report with Purchase Invoice by checking one by using the offline utility software provided by the GST Portal, but here I am introducing the new utility created in the Microsoft Excel Format which will helps us to convert the Json File which is created by the GST Portal to Microsoft Excel Format and it will helps us to reconcile the data by using Vlookup formula in the less time and you can relax in the GSTR2 filing process. Step-1 Download the GSTR2A Report from the GST Portal Step-2 Download the Offline Utility software of the Json file convertor to Excel using the below link (It will work only above version of Microsoft Excel 2010 and above) Step-3 Convert the Json file to CSV Format by uploading the file to site https://json-csv.com/ Step-4 Convert this to CSV Format Step-5 Copy and Paste  the data in  the CSV File to the Excel Utility and pasting

 *STEPS TO FILE GSTR 2*  1. Log in to the GST portal with valid credentials (User Id, Password).  2. Navigate to the GSTR 2 home page through >Return Dashboard> Select Financial Year(2017-18) and Return Filing Period and click on Search button> Click on PREPARE ONLINE option on GSTR 2 tab.  3. You will find 12 tiles on GSTR 2 page for entering data for different sections of GSTR 2.  Click on ‘GENERATE GSTR 2 SUMMARY’ to ensure that auto-populated details become available in your GSTR 2.  4. Click on each tiles and enter the required details and save to prepare the return.  5. Accept, Modify, Reject and Keep Pending auto-populated invoices /credit /debit notes  with ‘submitted’ status uploaded by the registered suppliers in their submitted GSTR 1 on the basis of records available with you and declare the Eligibility of ITC and ITC availed/reduced in section tile 3.4A or 6C.  6. One of the above four actions is mandatory on all auto-populated invoices with ‘submitted’ st